Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-1 IRC Handout May 7, 2015

 

Line

No.

USSGL

Acct. USSGL Account Title

Begin/E

nd

Debit/Cre

dit

Reimb 

Flag

Apport 

Cat

Auth Type 

Code

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/NonF

ed Year of BA PY Adj Reduction Type

TAS 

Status

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

0900

0900 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

0900 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - + 1

0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U X/K/N EP/ER D/G + - 1

0900 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

0900 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

0900 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

0900 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

0900 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

0900 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N - + 1

0900 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N + - 1

0900 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

1000

1000 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities B D/C M X U X/K/N EG N + -

1000 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B/P D/M F X SEQ/XXX U X/K/N ES/ET N + -

1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C M F X XXX U X/K/N EG N + -

1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C D/M F X SEQ/XXX U X/K/N ES/ET N + -

1000 413600 Contract Authority To Be Liquidated by Trust Funds B D/C D/M X U X/K/N ET N + -

1000 413700 Transfers of Contract Authority - Allocation B D/C D/M F X U X/K/N ET N + -

1000 413900 Contract Authority Carried Forward B D/C U X/K/N EG/EP/ER/ES/ET N + -

1000 414900 Borrowing Authority Carried Forward B D/C F/P/T U X/K/N EG/EP/ER/ET D/G/N + -

1000 415300 Transfers of Contract Authority - Nonallocation B D/C F BAL/NEW X U X/K/N ET N + -

1000 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B D/C M F X U X/K/N EP/ES/ET N + -

1000 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B D/C D F X U X/K/N EG/ES/ET N + -

1000 417100 Nonallocation Transfers of Invested Balances - Receivable B D/C D F X XXX U X/K/N EG/ES/ET N + -

1000 417100 Nonallocation Transfers of Invested Balances - Receivable B D/C M F X SEQ/XXX U X/K/N ES/ET N + -

1000 417200 Nonallocation Transfers of Invested Balances - Payable B D/C D F X XXX U X/K/N ES/ET N + -

1000 417200 Nonallocation Transfers of Invested Balances - Payable B D/C M F X SEQ/XXX U X/K/N ES/ET N + -

1000 417200 Nonallocation Transfers of Invested Balances - Payable B D/C M F X XXX U X/K/N EP N + -

1000 420100 Total Actual Resources - Collected B D/C U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

BUDGETARY RESOURCES

All accounts:

Total new obligations

Unobligated balance:

Unobligated balance brought forward, Oct 1
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-2 IRC Handout May 7, 2015

1000 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 422200 Unfilled Customer Orders With Advance B D/C D/M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 428300 Interest Receivable From Treasury B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 428500 Receivable From the Liquidating Fund B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 428600 Receivable From the Financing Fund B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 428700 Other Federal Receivables B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 429500 Adjustments to the Exchange Stabilization Fund B D/C X U X/K/N EP N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ U X/K/N EP/ER/ET/TR N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B M F/P/T X SEQ U X/K/N EP/ER/ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C M X SEQ U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D/M X OTR U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ U X/K/N EP N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X OTR/SEQ/XXX U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ U X/K/N EG/EP/ER/ET/TR N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X

ATB/OTR/SEQ/XX

X U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ U X/K/N EP/ER N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB/OTR/SEQ U X/K/N EG N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB U X/K/N TR N + -

1000 439400 Receipts Unavailable for Obligation Upon Collection B D/C D/M X U X/K/N ES/ET N + -

1000 439700 Receipts and Appropriations Temporarily Precluded From Obligation B D/C C/P D/M X U X/K/N ES/ET N + -

1000 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D/M X U X/K/N EG/EP/ER N + -

1000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U X/K/N EP/ER D/G + -

1000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1000 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N + -

1001

1010

1010 417600 Allocation Transfers of Prior-Year Balances E C P/S F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1010 419000 Transfers - Prior-Year Balances E C P/S F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1011

1011 417600 Allocation Transfers of Prior-Year Balances E D P/S F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1011 419000 Transfers - Prior-Year Balances E D P/S F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1012

1012 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1012 419200 Balance Transfers - Unexpired to Expired E D/C P/S X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1012 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F X U X/K/N ET N + -

1013

1013 415300 Transfers of Contract Authority - Nonallocation E D/C F BAL X U X/K/N ET N + - 1

This line is not required to be supported by the USSGL.

Nonexpenditure transfers:

Unobligated balance of contract authority transferred to or from other accounts (net) (+ or -)

Unobligated balance transfers between expired and unexpired accounts

Unobligated balance transferred to other accounts (-)

Unobligated balance transferred from other accounts

Discretionary unobligated balance brought forward, Oct 1
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-3 IRC Handout May 7, 2015

1013 415300 Transfers of Contract Authority - Nonallocation B D/C F BAL X U X/K/N ET N - + 1

1020

1020 411100 Debt Liquidation Appropriations E D/C D/P D/M B/P U X/K/N EG/EP/ER N + -

1020 411200 Liquidation of Deficiency - Appropriations E D/C D/M B/P U X/K/N EG/EP/ER N + -

1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C D/P D/M B/P XXX U X/K/N ES/ET N + -

1020 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C P D/M B/P SEQ U X/K/N ES/ET N + -

1020 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/C D/P D/M B/P U X/K/N ES/ET N + -

1020 411500 Loan Subsidy Appropriation E D/C D/P D/M B/P U X/K/N EG/EP/ER N + -

1020 411600 Debt Forgiveness Appropriation E D/C P D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 411700 Loan Administrative Expense Appropriation E D/C D/P D/M B/P U X/K/N EG/EP/ER N + -

1020 411800 Reestimated Loan Subsidy Appropriation E D/C B/P U X/K/N EG/EP/ER N + -

1020 411900 Other Appropriations Realized E D/C D/E/F/P D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET N + -

1020 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E D/C P/S D/M P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities E D/C M B/P U X/K/N EG N + -

1020 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C P/S D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E D/C D/M B/P U X/K/N ES/ET N + -

1020 412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E D/C M B/P U X/K/N EG N + -

1020 412500 Loan Modification Adjustment Transfer Appropriation E D/C D/M B/P U X/K/N EG/EP/ER D/G/N + -

1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C B/P M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P D F B/P XXX U X/K/N ES/ET N + -

1020 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D/M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P D/M F B/P XXX U X/K/N EG N + -

1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B/P D/M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D/M F B/P XXX U X/K/N EG N + -

1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C B/P D/M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 413000 Appropriation To Liquidate Contract Authority Withdrawn E D/C D B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 413100 Current-Year Contract Authority Realized E D/C D/M P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 413200 Substitution of Contract Authority E D/C S P U X/K/N ER N + -

1020 413300 Decreases to Indefinite Contract Authority E D/C D/M P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 413400 Contract Authority Withdrawn E D/C P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 413500 Contract Authority Liquidated E D/C P/S D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 413600 Contract Authority To Be Liquidated by Trust Funds E D/C D/M P U X/K/N ET N + -

1020 413700 Transfers of Contract Authority - Allocation E D/C M F B/P U X/K/N ET N + -

1020 413800 Appropriation To Liquidate Contract Authority E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 414000 Substitution of Borrowing Authority E D/C P/S D/M F/P/T P U X/K/N EG/EP N + -

1020 414100 Current-Year Borrowing Authority Realized E D/C D/M F/P/T P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E D/C D/M F/P/T P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 414400 Borrowing Authority Withdrawn E D/C F/P/T P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M B/P U X/K/N EP/ET N + -

1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C P/S D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M B/P U X/K/N EP/ER D + -

1020 414700 Actual Repayments of Debt, Prior-Year Balances E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 415000 Reappropriations - Transfers-In E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 415100 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E D/C S D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

Adjustments:

Adjustment to unobligated balance brought forward, Oct 1 (+ or -)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-4 IRC Handout May 7, 2015

1020 415100 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E D/C P M B/P U X/K/N ES N + -

1020 415200 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 415300 Transfers of Contract Authority - Nonallocation E D/C F BAL/NEW B/P U X/K/N ET N + -

1020 415400 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E D/C B/P U X/K/N ET N + -

1020 415500 Appropriation To Liquidate Contract Authority - Allocation - Transferred E D/C B/P U X/K/N ET N + -

1020 415700

Authority Made Available From Receipt or Appropriation Balances Previously Precluded From 

Obligation E D/C P P U X/K/N ET N + -

1020 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P U X/K/N EP/ER N + -

1020 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D P U X/K/N EG N + -

1020 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C M P U X/K/N ET N + -

1020 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E D/C M F B/P U X/K/N EP/ES/ET N + -

1020 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E D/C D F B/P U X/K/N EG/ES/ET N + -

1020 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D/M F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 416800

Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested 

Balances - Temporary Reduction E D/C D/M F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 417000 Transfers - Current-Year Authority E D/C P/S D/M F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C D F B/P XXX U X/K/N EG/ES/ET N + -

1020 417100 Nonallocation Transfers of Invested Balances - Receivable E D/C M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C D F B/P XXX U X/K/N ES/ET N + -

1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 417200 Nonallocation Transfers of Invested Balances - Payable E D/C M F B/P XXX U X/K/N EP N + -

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C D F B/P XXX U X/K/N EG/ES/ET N + -

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P XXX U X/K/N EP N + -

1020 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D/C P/S D/M F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 417600 Allocation Transfers of Prior-Year Balances E D/C P/S F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 419000 Transfers - Prior-Year Balances E D/C P/S F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C P/S F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 419200 Balance Transfers - Unexpired to Expired E D/C P/S B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D/C P/S D/M F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 421200 Liquidation of Deficiency - Offsetting Collections E D/C D/M F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 422200 Unfilled Customer Orders With Advance E D/C D/M E/F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 425200 Reimbursements and Other Income Earned - Collected E D/C D/M E/F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D/M E/F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 425500 Expenditure Transfers from Trust Funds - Collected E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426000 Actual Collections of "governmental-type" Fees E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426100 Actual Collections of Business-Type Fees E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426200 Actual Collections of Loan Principal E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426300 Actual Collections of Loan Interest E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426400 Actual Collections of Rent E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426500 Actual Collections From Sale of Foreclosed Property E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 427100 Actual Program Fund Subsidy Collected E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 427300 Interest Collected From Treasury E D/C D/M B/P U X/K/N EG/EP/ER/TR D/G/N + -

1020 427500 Actual Collections From Liquidating Fund E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-5 IRC Handout May 7, 2015

1020 427600 Actual Collections From Financing Fund E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 427700 Other Actual Collections - Federal E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 428300 Interest Receivable From Treasury E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 428500 Receivable From the Liquidating Fund E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 428600 Receivable From the Financing Fund E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 428700 Other Federal Receivables E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 429500 Adjustments to the Exchange Stabilization Fund E D/C P U X/K/N EP N + -

1020 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 435100 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E D/C D/M B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M B/P U X/K/N ES/ET N + -

1020 435600 Cancellation of Appropriation From Invested Balances E D/C D/M B/P U X/K/N ES/ET N + -

1020 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E D/C D/M P U X/K/N ES/ET N + -

1020 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C S D P ATB U X/K/N EG/TR N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C D D/M P OTR U X/K/N ES/ET N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C P D P ATB/OTR/SEQ U X/K/N ES/ET N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C B M F/P/T P SEQ U X/K/N EP/ER/ES/ET N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C C M P SEQ U X/K/N ES/ET N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U X/K/N EG/EP/ER N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C S D P SEQ U X/K/N ET N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C S M P OTR/SEQ U X/K/N TR N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C P D P SEQ U X/K/N EP/ER N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C P M P SEQ U X/K/N EP N + -

1020 438200 Temporary Reduction - New Budget Authority E D/C P M P OTR/SEQ U X/K/N ES/ET N + -

1020 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U X/K/N EP/ER N + -

1020 438300 Temporary Reduction - Prior-Year Balances E D/C P D/M P OTR/SEQ U X/K/N ES/ET N + -

1020 438300 Temporary Reduction - Prior-Year Balances E D/C S M P OTR/SEQ U X/K/N EG/TR N + -

1020 438300 Temporary Reduction - Prior-Year Balances E D/C P D P SEQ U X/K/N EP/ER N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P OTR/SEQ U X/K/N EP/ER/ET/TR N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D/M P OTR U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P SEQ U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B M F/P/T P SEQ U X/K/N EP/ER/ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C M P SEQ U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ U X/K/N EG/ER/ET/TR N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB/OTR/SEQ U X/K/N EG N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P SEQ U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P

ATB/OTR/SEQ/XX

X U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P OTR/SEQ/XXX U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P SEQ U X/K/N EP/ER N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB U X/K/N TR N + -

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E D/C P D B/P ATB/OTR/SEQ U X/K/N ES/ET N + -

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E D/C P M B/P OTR/SEQ U X/K/N ES/ET N + -

1020 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E D/C P D/M B/P OTR/SEQ U X/K/N ES/ET N + -

1020 439100 Adjustments to Indefinite Appropriations E D/C D/M B/P U X/K/N EG/EP/ER N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C B D F/P/T B/P OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C P D B/P ATB/OTR/SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-6 IRC Handout May 7, 2015

1020 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR U X/K/N EP/ER/ET N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T B/P OTR/SEQ U X/K/N EG N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C P M B/P OTR/SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P ATB/OTR U X/K/N ET N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C C D/M B/P OTR U X/K/N EG/EP/ER N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C D D B/P ATB/SEQ U X/K/N EG N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C D D B/P OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C D M B/P OTR U X/K/N ES/ET N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C R/S D/M B/P OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C S M B/P SEQ U X/K/N EG N + -

1020 439200 Permanent Reduction - New Budget Authority E D/C C M P OTR U X/K/N ES N + -

1020 439300 Permanent Reduction - Prior-Year Balances E D/C B D/M F/P/T B/P OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/S D/M B/P OTR/SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439300 Permanent Reduction - Prior-Year Balances E D/C C D/M B OTR U X/K/N EG/ER N + -

1020 439300 Permanent Reduction - Prior-Year Balances E D/C C D/M P OTR U X/K/N EP/ET N + -

1020 439300 Permanent Reduction - Prior-Year Balances E D/C R D/M B/P OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439400 Receipts Unavailable for Obligation Upon Collection E D/C D/M B/P U X/K/N ES/ET N + -

1020 439600

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable 

for Obligation Upon Collection E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 439700 Receipts and Appropriations Temporarily Precluded From Obligation E D/C C/P D/M B/P U X/K/N ES/ET N + -

1020 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P U X/K/N EG/EP/ER N + -

1020 439900

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and 

Appropriations Temporarily Precluded From Obligation E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M B/P U X/K/N EP/ER D/G + -

1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C D/M F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M B/P U X/K/N EP/ER D/G + -

1020 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B M B/P U X/K/N EP/ER D/G + -

1020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW B/P U X/K/N EG/ER N + -

1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C D/M E/F/N B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL B/P U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M B/P U X/K/N EP/ER D/G + -

1021

1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1022

Recoveries of prior year unpaid obligations

Capital transfer of unobligated balances to general fund (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-7 IRC Handout May 7, 2015

1022 415200 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1023

1023 414700 Actual Repayments of Debt, Prior-Year Balances E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1024

1024 414400 Borrowing Authority Withdrawn E D/C F/P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1025

1025 413400 Contract Authority Withdrawn E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1026

1026 429500 Adjustments to the Exchange Stabilization Fund E D/C X U X/K/N EP N + - 1

1026 429500 Adjustments to the Exchange Stabilization Fund B D/C X U X/K/N EP N - + 1

1026 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1027

1027

1028

1028

1029

1029 435000 Canceled Authority E D/C D/M X U X/K/N EG/EM/ER/ES/ET/TR N + -

1029 435100 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1029 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M X U X/K/N ES/ET N + -

1029 435600 Cancellation of Appropriation From Invested Balances E D/C D/M X U X/K/N ES/ET N + -

1029 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E D/C D/M X U X/K/N ES/ET N + -

1031

1031 439600

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable 

for Obligation Upon Collection E D/C X U X/K/N ES/ET N + -

1031 439900

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and 

Appropriations Temporarily Precluded From Obligation E D/C X U X/K/N ES/ET N + -

1050

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Adjustment in unobligated balances for change in investments of zero coupon bonds (revolving funds)

Unobligated balance of borrowing authority withdrawn (-)

Unobligated balance of contract authority withdrawn (-)

Unobligated balances applied to repay debt (-)

Adjustment for change in allocation of trust fund limitation or foreign exchange valuation

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Other balances withdrawn (-)

Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

Budget authority:

Adjustment in unobligated balances for change in investments of zero coupon bonds (special and nonrevolving trust funds)

Unobligated balance (total)

This line is calculated. Equals sum of lines 1000 through 1031 excluding line 1001.
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-8 IRC Handout May 7, 2015

1100

1100 411100 Debt Liquidation Appropriations E D/C P D X U X/K/N EG/EP/ER N + -

1100 411200 Liquidation of Deficiency - Appropriations E D/C D X U X/K/N EG/EP/ER N + -

1100 411500 Loan Subsidy Appropriation E D/C P D X U X/K/N EG/EP/ER N + -

1100 411600 Debt Forgiveness Appropriation E D/C P D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1100 411700 Loan Administrative Expense Appropriation E D/C P D X U X/K/N EG/EP/ER N + -

1100 411900 Other Appropriations Realized E D/C P D X U X/K/N EC/EG/EM/EP/ER/ES/ET N + -

1100 413800 Appropriation To Liquidate Contract Authority E D/C D X U X/K/N EG/EP/ER N + -

1100 439100 Adjustments to Indefinite Appropriations E D/C D X U X/K/N EG/EP/ER N + -

1101

1101 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C P D X XXX U X/K/N ES/ET N + -

1101 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/C P D X U X/K/N ES/ET N + -

1101 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E D/C P D X U X/K/N ES/ET N + -

1101 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C P D X U X/K/N EG/ES/ET N + -

1101 412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E D/C D X U X/K/N ES/ET N + -

1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P D F X XXX U X/K/N ES/ET N + - 1

1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P D F X XXX U X/K/N ES/ET N - + 1

1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D F X XXX U X/K/N ES/ET N + - 1

1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C D F X XXX U X/K/N ES/ET N - + 1

1101 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P D F X XXX U X/K/N EG/ES/ET N + -

1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D F X XXX U X/K/N ES/ET N + -

1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P D F X XXX U X/K/N EG N + -

1101 413800 Appropriation To Liquidate Contract Authority E D/C D X U X/K/N ES/ET N + -

1101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D X ATB/OTR/XXX U X/K/N ES/ET N + - 1

1101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X ATB/OTR/XXX U X/K/N ES/ET N - + 1

1101 439400 Receipts Unavailable for Obligation Upon Collection E D/C D X U X/K/N ES/ET N + - 1

1101 439400 Receipts Unavailable for Obligation Upon Collection B D/C D X U X/K/N ES/ET N - + 1

1102

1102 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C P D X SEQ U X/K/N ES/ET N + -

1102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D X SEQ U X/K/N EP/ER/ES/ET N + - 1

1102 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ U X/K/N EP/ER/ES/ET N - + 1

1103

1103 411900 Other Appropriations Realized E D/C F D X U X/K/N EC/EG/EM/EP/ER N + -

1104

1104 411900 Other Appropriations Realized E D/C E D X U X/K/N EC/EG/EM/EP/ER N + -

1105

1105 415000 Reappropriations - Transfers-In E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Appropriation available in prior year (-)

Reappropriation

Nonexpenditure transfers:

Appropriations:

Discretionary:

Appropriation

Appropriation (special or trust fund)

Appropriation (previously unavailable)

Appropriation available from subsequent year
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-9 IRC Handout May 7, 2015

1120

1120 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E C D F X U X/K/N EG/ES/ET N + - 1

1120 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B C D F X U X/K/N EG/ES/ET N - + 1

1120 416700 Allocations of Realized Authority - Transferred From Invested Balances E C D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1120 416800

Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested 

Balances - Temporary Reduction E C D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1120 417000 Transfers - Current-Year Authority E C P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1120 417200 Nonallocation Transfers of Invested Balances - Payable E C D F X XXX U X/K/N ES/ET N + - 1

1120 417200 Nonallocation Transfers of Invested Balances - Payable B C D F X XXX U X/K/N ES/ET N - + 1

1120 417300 Nonallocation Transfers of Invested Balances - Transferred E C D F X XXX U X/K/N ES/ET N + -

1120 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1120 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1121

1121 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E D D F X U X/K/N EG/ES/ET N + - 1

1121 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B D D F X U X/K/N EG/ES/ET N - + 1

1121 416700 Allocations of Realized Authority - Transferred From Invested Balances E D D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1121 416800

Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested 

Balances - Temporary Reduction E D D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1121 417000 Transfers - Current-Year Authority E D P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1121 417100 Nonallocation Transfers of Invested Balances - Receivable E D D F X XXX U X/K/N ES/ET N + - 1

1121 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX U X/K/N ES/ET N - + 1

1121 417300 Nonallocation Transfers of Invested Balances - Transferred E D D F X XXX U X/K/N ES/ET N + -

1121 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1121 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1130

1130 439200 Permanent Reduction - New Budget Authority E D/C P D X ATB/OTR/SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1130 439200 Permanent Reduction - New Budget Authority E D/C R D X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1131

1131 439300 Permanent Reduction - Prior-Year Balances E D/C B D F/P/T X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1131 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/S D X SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1131 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/R/S D X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1132

1132 438200 Temporary Reduction - New Budget Authority E D/C P D X ATB/OTR/SEQ U X/K/N ES/ET N + -

1132 438200 Temporary Reduction - New Budget Authority E D/C P D X SEQ U X/K/N EP/ER N + -

1132 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E D/C P D X ATB/OTR/SEQ U X/K/N ES/ET N + -

1133

1133 438300 Temporary Reduction - Prior-Year Balances E D/C P D X OTR/SEQ U X/K/N ES/ET N + -

1133 438300 Temporary Reduction - Prior-Year Balances E D/C P D X SEQ U X/K/N EP/ER N + -

1133 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E D/C P D X OTR/SEQ U X/K/N ES/ET N + -

1134

1134 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C D/P/R D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

1134 439700 Receipts and Appropriations Temporarily Precluded From Obligation E D/C P D X U X/K/N ES/ET N + - 1

Adjustments:

Appropriations permanently reduced (-)

Unobligated balance of appropriations permanently reduced (-)

Appropriations transferred to other accounts (-)

Appropriations transferred from other accounts

Appropriations precluded from obligation (-)

Appropriations temporarily reduced (-)

Unobligated balance of appropriations temporarily reduced (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-10 IRC Handout May 7, 2015

1134 439700 Receipts and Appropriations Temporarily Precluded From Obligation B D/C P D X U X/K/N ES/ET N - + 1

1135

1135 414600 Actual Repayments of Debt, Current-Year Authority E D/C P D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1137

1137 413500 Contract Authority Liquidated E D/C P D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1137 413600 Contract Authority To Be Liquidated by Trust Funds E D/C D X U X/K/N ET N + - 1

1137 413600 Contract Authority To Be Liquidated by Trust Funds B D/C D X U X/K/N ET N - + 1

1137 415400 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E D/C X U X/K/N ET N + -

1137 415500 Appropriation To Liquidate Contract Authority - Allocation - Transferred E D/C X U X/K/N ET N + -

1138

1138 413000 Appropriation To Liquidate Contract Authority Withdrawn E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1139

1139 414000 Substitution of Borrowing Authority E D/C P D F/P/T X U X/K/N EG N + -

1160

1170

1170 411100 Debt Liquidation Appropriations E D/C D D X U X/K/N EG/EP/ER N + -

1170 411500 Loan Subsidy Appropriation E D/C D D X U X/K/N EG/EP/ER N + -

1170 411700 Loan Administrative Expense Appropriation E D/C D D X U X/K/N EG/EP/ER N + -

1170 411900 Other Appropriations Realized E D/C D D X U X/K/N EC/EG/EM/EP/ER N + -

1171

1171 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C D D X XXX U X/K/N ES/ET N + -

1171 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/C D D X U X/K/N ES/ET N + -

1171 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D X OTR U X/K/N ES/ET N + - 1

1171 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D X OTR U X/K/N ES/ET N - + 1

1173

1173 439200 Permanent Reduction - New Budget Authority E D/C D D X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1173 439200 Permanent Reduction - New Budget Authority E D/C D D X ATB/SEQ U X/K/N EG N + -

1174

1174 438200 Temporary Reduction - New Budget Authority E D/C D D X OTR U X/K/N ES/ET N + -

1180

Appropriations applied to repay debt (-)

Appropriations applied to liquidate contract authority (-)

Appropriations applied to liquidate contract authority withdrawn (-)

Advance appropriation, discretionary (total)

Advance appropriations temporarily reduced (-)

Advance appropriation

Advance appropriation (special or trust fund)

This line is calculated. Equals sum of lines 1170 through 1174.

Mandatory:

Appropriations substituted for borrowing authority (-)

Appropriation, discretionary (total)

This line is calculated. Equals sum of lines 1100 through 1139

Adjustments:

Advance appropriations permanently reduced (-)

Advance appropriations:
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-11 IRC Handout May 7, 2015

1200

1200 411100 Debt Liquidation Appropriations E D/C P M X U X/K/N EG/EP/ER N + -

1200 411200 Liquidation of Deficiency - Appropriations E D/C M X U X/K/N EG/EP/ER N + -

1200 411500 Loan Subsidy Appropriation E D/C P M X U X/K/N EG/EP/ER N + -

1200 411600 Debt Forgiveness Appropriation E D/C P M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1200 411700 Loan Administrative Expense Appropriation E D/C P M X U X/K/N EG/EP/ER N + -

1200 411800 Reestimated Loan Subsidy Appropriation E D/C X U X/K/N EG/EP/ER N + -

1200 411900 Other Appropriations Realized E D/C P M X U X/K/N EC/EG/EM/EP/ER/ES/ET N + -

1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities E D/C M X U X/K/N EG N + - 1

1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities B D/C M X U X/K/N EG N - + 1

1200 412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E D/C M X U X/K/N EG N + -

1200 412500 Loan Modification Adjustment Transfer Appropriation E D/C M X U X/K/N EG/EP/ER D/G/N + -

1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C M F X XXX U X/K/N EG N + - 1

1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C M F X XXX U X/K/N EG N - + 1

1200 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X XXX U X/K/N EG N + -

1200 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X XXX U X/K/N EG N + -

1200 413800 Appropriation To Liquidate Contract Authority E D/C M X U X/K/N EG/EP/ER N + -

1200 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1200 439100 Adjustments to Indefinite Appropriations E D/C M X U X/K/N EG/EP/ER N + -

1201

1201 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C P M X XXX U X/K/N ES/ET N + -

1201 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/C P M X U X/K/N ES/ET N + -

1201 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E D/C P M X U X/K/N ES/ET N + -

1201 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C P M X U X/K/N ET N + -

1201 412400

Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E D/C M X U X/K/N ES/ET N + -

1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P M F X XXX U X/K/N ES/ET N + - 1

1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P M F X XXX U X/K/N ES/ET N - + 1

1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C M F X XXX U X/K/N ES/ET N + - 1

1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C M F X XXX U X/K/N ES/ET N - + 1

1201 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X XXX U X/K/N ET N + -

1201 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X XXX U X/K/N ES/ET N + -

1201 413800 Appropriation To Liquidate Contract Authority E D/C M X U X/K/N ES/ET N + -

1201 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X ATB/OTR/XXX U X/K/N ES/ET N + - 1

1201 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X ATB/OTR/XXX U X/K/N ES/ET N - + 1

1201 439400 Receipts Unavailable for Obligation Upon Collection E D/C M X U X/K/N ES/ET N + - 1

1201 439400 Receipts Unavailable for Obligation Upon Collection B D/C M X U X/K/N ES/ET N - + 1

1203

1203 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C P M X SEQ U X/K/N ES/ET N + -

1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C P M F X SEQ U X/K/N ES/ET N + - 1

1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C P M F X SEQ U X/K/N ES/ET N - + 1

1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C M F X SEQ U X/K/N ES/ET N + - 1

1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C M F X SEQ U X/K/N ES/ET N - + 1

1203 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C P M F X SEQ U X/K/N ET N + -

1203 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C P M F X SEQ U X/K/N ES/ET N + -

1203 415700

Authority Made Available From Receipt or Appropriation Balances Previously Precluded From 

Obligation E D/C P X U X/K/N ES/ET N + - 2

1203 417100 Nonallocation Transfers of Invested Balances - Receivable E D M F X SEQ U X/K/N ES/ET N + - 1

Appropriation

Appropriation (special or trust fund)

Appropriation (previously unavailable)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-12 IRC Handout May 7, 2015

1203 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X SEQ U X/K/N ES/ET N - + 1

1203 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X SEQ U X/K/N ES/ET N + - 1

1203 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X SEQ U X/K/N ES/ET N - + 1

1203 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F X SEQ U X/K/N ES/ET N + -

1203 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M X SEQ U X/K/N EP/ES/ET N + - 1

1203 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ U X/K/N EP/ES/ET N - + 1

1204

1204 415000 Reappropriations - Transfers-In E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1220

1220 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E C M F X U X/K/N EP/ES/ET N + - 1

1220 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B C M F X U X/K/N EP/ES/ET N - + 1

1220 416700 Allocations of Realized Authority - Transferred From Invested Balances E C M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1220 416800

Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested 

Balances - Temporary Reduction E C M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1220 417000 Transfers - Current-Year Authority E C P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1220 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X XXX U X/K/N ES/ET N + - 1

1220 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X XXX U X/K/N ES/ET N - + 1

1220 417300 Nonallocation Transfers of Invested Balances - Transferred E C M F X XXX U X/K/N ES/ET N + -

1220 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1220 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1221

1221 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances E D M F X U X/K/N EP/ES/ET N + - 1

1221 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances B D M F X U X/K/N EP/ES/ET N - + 1

1221 416700 Allocations of Realized Authority - Transferred From Invested Balances E D M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1221 416800

Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested 

Balances - Temporary Reduction E D M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1221 417000 Transfers - Current-Year Authority E D P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1221 417100 Nonallocation Transfers of Invested Balances - Receivable E D M F X XXX U X/K/N ES/ET N + - 1

1221 417100 Nonallocation Transfers of Invested Balances - Receivable B D M F X XXX U X/K/N ES/ET N - + 1

1221 417300 Nonallocation Transfers of Invested Balances - Transferred E D M F X XXX U X/K/N ES/ET N + -

1221 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1221 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1230

1230 439200 Permanent Reduction - New Budget Authority E D/C P M X OTR/SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1230 439200 Permanent Reduction - New Budget Authority E D/C R M X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1230 439300 Permanent Reduction - Prior-Year Balances E D/C B M F/P/T X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1230 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/R/S M X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1230 439300 Permanent Reduction - Prior-Year Balances E D/C D/P/S M X SEQ U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1232

1232 438200 Temporary Reduction - New Budget Authority E D/C P M X OTR/SEQ U X/K/N ES/ET N + -

1232 438200 Temporary Reduction - New Budget Authority E D/C P M X SEQ U X/K/N EP N + -

1232 438300 Temporary Reduction - Prior-Year Balances E D/C P M X OTR/SEQ U X/K/N ES/ET N + -

Appropriations transferred to other accounts (-)

Reappropriation

Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

Nonexpenditure transfers:

Appropriations transferred from other accounts

Adjustments:

Appropriations and/or unobligated balance of appropriations permanently reduced (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-13 IRC Handout May 7, 2015

1232 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E D/C P M X OTR/SEQ U X/K/N ES/ET N + -

1232 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E D/C P M X OTR/SEQ U X/K/N ES/ET N + -

1234

1234 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C D/P/R M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

1234 439700 Receipts and Appropriations Temporarily Precluded From Obligation E D/C P M X U X/K/N ES/ET N + - 1

1234 439700 Receipts and Appropriations Temporarily Precluded From Obligation B D/C P M X U X/K/N ES/ET N - + 1

1235

1235 415100 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E D/C P M X U X/K/N ES N + -

1236

1236 414600 Actual Repayments of Debt, Current-Year Authority E D/C P M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1238

1238 413500 Contract Authority Liquidated E D/C P M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1238 413600 Contract Authority To Be Liquidated by Trust Funds E D/C M X U X/K/N ET N + - 1

1238 413600 Contract Authority To Be Liquidated by Trust Funds B D/C M X U X/K/N ET N - + 1

1239

1239 414000 Substitution of Borrowing Authority E D/C P M F/P/T X U X/K/N EP N + -

1260

1270

1270 411100 Debt Liquidation Appropriations E D/C D M X U X/K/N EG/EP/ER N + -

1270 411500 Loan Subsidy Appropriation E D/C D M X U X/K/N EG/EP/ER N + -

1270 411700 Loan Administrative Expense Appropriation E D/C D M X U X/K/N EG/EP/ER N + -

1270 411900 Other Appropriations Realized E D/C D M X U X/K/N EC/EG/EM/EP/ER N + -

1271

1271 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/C D M X XXX U X/K/N ES/ET N + -

1271 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/C D M X U X/K/N ES/ET N + -

1271 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D M X OTR U X/K/N ES/ET N + - 1

1271 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D M X OTR U X/K/N ES/ET N - + 1

1272

1272 439200 Permanent Reduction - New Budget Authority E D/C D M X OTR U X/K/N ES/ET N + -

1273

1273 438200 Temporary Reduction - New Budget Authority E D/C D M X OTR U X/K/N ES/ET N + -

1280

Advance appropriation

Advance appropriation (special or trust fund)

Adjustments:

Advance appropriations permanently reduced (-)

Appropriations applied to repay debt (-)

Appropriations precluded from obligation (-)

Appropriations applied to liquidate contract authority (-)

Capital transfer of appropriations to general fund (-)

Appropriations substituted for borrowing authority (-)

Appropriation, mandatory (total)

This line is calculated. Equals sum of lines 1200 through 1239.

Advance appropriations:

Advance appropriations temporarily reduced (-)

Advance appropriation, mandatory (total)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-14 IRC Handout May 7, 2015

1300

1300 414100 Current-Year Borrowing Authority Realized E D/C D P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1300 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E D/C D P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1320

1320 439200 Permanent Reduction - New Budget Authority E D/C B D F/P/T X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1340

1400

1400 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C B M X U X/K/N ES N + -

1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C B M F X SEQ/XXX U X/K/N ES/ET N + - 1

1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B M F X SEQ/XXX U X/K/N ES/ET N - + 1

1400 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B M F X SEQ/XXX U X/K/N ES/ET N + -

1400 414100 Current-Year Borrowing Authority Realized E D/C M F/P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1400 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized E D/C M F/P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1400 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B M F/P/T X SEQ U X/K/N EP/ER/ES/ET N + - 1

1400 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B M F/P/T X SEQ U X/K/N EP/ER/ES/ET N - + 1

1420

1420 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T X OTR/SEQ U X/K/N EG N + -

1420 439200 Permanent Reduction - New Budget Authority E D/C B M F/P/T X OTR U X/K/N EP/ER/ET N + -

1421

1421 438200 Temporary Reduction - New Budget Authority E D/C B M F/P/T X SEQ U X/K/N EP/ER/ES/ET N + -

1422

1422 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C B M F X XXX U X/K/N ES/ET N + -

1422 414200 Actual Repayment of Borrowing Authority Converted to Cash E D/C X U X/K/N EP/ER D/G + -

1422 414200 Actual Repayment of Borrowing Authority Converted to Cash E D/C X U X/K/N EG/EP/ER/TR N + -

1422 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M X U X/K/N EP/ET N + -

1422 414600 Actual Repayments of Debt, Current-Year Authority E D/C B M X U X/K/N EP/ER D + -

1440

Adjustments:

Borrowing authority permanently reduced (-)

Borrowing authority, discretionary (total)

This line is calculated. Equals sum of lines 1300 through 1320.

Mandatory:

Borrowing authority, mandatory (total)

This line is calculated. Equals the sum of lines 1400 through 1422.

This line is calculated. Equals sum of lines 1270 through 1273.

Borrowing authority:

Discretionary:

Borrowing authority

Borrowing authority

Adjustments:

Borrowing authority permanently reduced (-)

Borrowing authority temporarily reduced (-)

Borrowing authority applied to repay debt (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-15 IRC Handout May 7, 2015

1500

1500 413100 Current-Year Contract Authority Realized E D/C D X U X/K/N EG/EP/ER/ET N + -

1500 413300 Decreases to Indefinite Contract Authority E D/C D X U X/K/N EG/EP/ER/ET N + -

1510

1510 413700 Transfers of Contract Authority - Allocation E C D F X U X/K/N ET N + - 1

1510 413700 Transfers of Contract Authority - Allocation B C D F X U X/K/N ET N - + 1

1511

1511 413700 Transfers of Contract Authority - Allocation E D D F X U X/K/N ET N + - 1

1511 413700 Transfers of Contract Authority - Allocation B D D F X U X/K/N ET N - + 1

1520

1520 439200 Permanent Reduction - New Budget Authority E D/C C D X ATB/OTR U X/K/N ET N + -

1520 439200 Permanent Reduction - New Budget Authority E D/C C D X OTR U X/K/N EG/EP/ER N + -

1520 439300 Permanent Reduction - Prior-Year Balances E D/C C D X OTR U X/K/N EG/EP/ER/ET N + -

1522

1522 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C C D X U X/K/N EG/EP/ER/ET N + - 2

1522 439700 Receipts and Appropriations Temporarily Precluded From Obligation E D/C C D X U X/K/N ET N + - 1

1522 439700 Receipts and Appropriations Temporarily Precluded From Obligation B D/C C D X U X/K/N ET N - + 1

1540

1600

1600 413100 Current-Year Contract Authority Realized E D/C M X U X/K/N EG/EP/ER/ES/ET N + -

1600 413300 Decreases to Indefinite Contract Authority E D/C M X U X/K/N EG/EP/ER/ET N + -

1603

1603 415700

Authority Made Available From Receipt or Appropriation Balances Previously Precluded From 

Obligation E D/C C X U X/K/N ET N + -

1603 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C M X SEQ U X/K/N ES/ET N + - 1

1603 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C M X SEQ U X/K/N ES/ET N - + 1

1610

1610 413700 Transfers of Contract Authority - Allocation E C M F X U X/K/N ET N + - 1

Contract authority:

Discretionary:

Nonexpenditure transfers:

Nonexpenditure transfers:

Contract authority transferred to other accounts (-)

Contract authority

Contract authority transferred to other accounts (-)

Contract authority transferred from other accounts

Adjustments:

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Contract authority precluded from obligation (limitation on obligations) (-)

Contract authority, discretionary (total)

This line is calculated. Equals sum of lines 1500 through 1522.

Mandatory:

Contract authority

Contract authority (previously unavailable)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-16 IRC Handout May 7, 2015

1610 413700 Transfers of Contract Authority - Allocation B C M F X U X/K/N ET N - + 1

1610 415300 Transfers of Contract Authority - Nonallocation E C F NEW X U X/K/N ET N + - 1

1610 415300 Transfers of Contract Authority - Nonallocation B C F NEW X U X/K/N ET N - + 1

1611

1611 413700 Transfers of Contract Authority - Allocation E D M F X U X/K/N ET N + - 1

1611 413700 Transfers of Contract Authority - Allocation B D M F X U X/K/N ET N - + 1

1611 415300 Transfers of Contract Authority - Nonallocation E D F NEW X U X/K/N ET N + - 1

1611 415300 Transfers of Contract Authority - Nonallocation B D F NEW X U X/K/N ET N - + 1

1620

1620 439200 Permanent Reduction - New Budget Authority E D/C C M X OTR U X/K/N EG/EP/ER/ES/ET N + -

1620 439200 Permanent Reduction - New Budget Authority E D/C C M X ATB U X/K/N ET N + -

1620 439300 Permanent Reduction - Prior-Year Balances E D/C C M X OTR U X/K/N EG/EP/ER/ET N + -

1621

1621 438200 Temporary Reduction - New Budget Authority E D/C C M X SEQ U X/K/N ES/ET N + -

1622

1622 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C C M X U X/K/N EG/EP/ER/ET N + - 2

1622 439700 Receipts and Appropriations Temporarily Precluded From Obligation E D/C C M X U X/K/N ET N + - 1

1622 439700 Receipts and Appropriations Temporarily Precluded From Obligation B D/C C M X U X/K/N ET N - + 1

1640

1700

1700 421200 Liquidation of Deficiency - Offsetting Collections E D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 422200 Unfilled Customer Orders With Advance E D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1700 422200 Unfilled Customer Orders With Advance B D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1700 425200 Reimbursements and Other Income Earned - Collected E D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 425500 Expenditure Transfers from Trust Funds - Collected E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426000 Actual Collections of "governmental-type" Fees E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426100 Actual Collections of Business-Type Fees E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426200 Actual Collections of Loan Principal E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426300 Actual Collections of Loan Interest E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426400 Actual Collections of Rent E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426500 Actual Collections From Sale of Foreclosed Property E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 427100 Actual Program Fund Subsidy Collected E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 427300 Interest Collected From Treasury E D/C D X U X/K/N EG/EP/ER/TR N + -

1700 427500 Actual Collections From Liquidating Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Contract authority transferred from other accounts

Adjustments:

Contract authority temporarily reduced (-)

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Contract authority precluded from obligation (limitation on obligations) (-)

Contract authority, mandatory (total)

This line is calculated. Equals sum of lines 1600 through 1622.

Spending authority from offsetting collections:

Discretionary:

Collected
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-17 IRC Handout May 7, 2015

1700 427600 Actual Collections From Financing Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 427700 Other Actual Collections - Federal E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C D F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1700 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C D E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1701

1701 422100 Unfilled Customer Orders Without Advance E D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 422100 Unfilled Customer Orders Without Advance B D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1701 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1701 425100 Reimbursements and Other Income Earned - Receivable E D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 425100 Reimbursements and Other Income Earned - Receivable B D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1701 428300 Interest Receivable From Treasury E D/C D X U X/K/N EG/EP/ER/TR N + - 1

1701 428300 Interest Receivable From Treasury B D/C D X U X/K/N EG/EP/ER/TR N - + 1

1701 428500 Receivable From the Liquidating Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 428500 Receivable From the Liquidating Fund B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1701 428600 Receivable From the Financing Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 428600 Receivable From the Financing Fund B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1701 428700 Other Federal Receivables E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

1701 428700 Other Federal Receivables B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

1702

1702 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1702 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1702 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X OTR/SEQ U X/K/N EG/EP/ER N + - 1

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ U X/K/N EG/EP/ER N - + 1

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X SEQ U X/K/N ET N + - 1

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X SEQ U X/K/N ET N - + 1

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D X ATB U X/K/N TR N + - 1

1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB U X/K/N TR N - + 1

1710

1710 417000 Transfers - Current-Year Authority E C S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1710 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1710 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1711

1711 417000 Transfers - Current-Year Authority E D S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1711 417100 Nonallocation Transfers of Invested Balances - Receivable E D D F X XXX U X/K/N EG N + - 1

1711 417100 Nonallocation Transfers of Invested Balances - Receivable B D D F X XXX U X/K/N EG N - + 1

1711 417300 Nonallocation Transfers of Invested Balances - Transferred E D D F X XXX U X/K/N EG N + -

1711 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1711 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S D F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Nonexpenditure transfers:

Change in uncollected payments, Federal sources (+ or -)

Offsetting collections (previously unavailable)

Spending authority from offsetting collections transferred to other accounts (-)

Spending authority from offsetting collections transferred from other accounts
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-18 IRC Handout May 7, 2015

1720

1720 415100 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1722

1722 439200 Permanent Reduction - New Budget Authority E D/C S D X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1723

1723 438200 Temporary Reduction - New Budget Authority E D/C S D X ATB/OTR/SEQ U X/K/N EG N + -

1723 438200 Temporary Reduction - New Budget Authority E D/C S D X OTR/SEQ U X/K/N EP/ER N + -

1723 438200 Temporary Reduction - New Budget Authority E D/C S D X SEQ U X/K/N ET N + -

1723 438200 Temporary Reduction - New Budget Authority E D/C S D X ATB U X/K/N TR N + -

1723 438300 Temporary Reduction - Prior-Year Balances E D/C S D X OTR/SEQ U X/K/N EP/ER N + -

1725

1725 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

1725 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D X U X/K/N EG/EP/ER N + - 1

1725 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D X U X/K/N EG/EP/ER N - + 1

1726

1726 414600 Actual Repayments of Debt, Current-Year Authority E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1727

1727 413500 Contract Authority Liquidated E D/C S D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1728

1728 414000 Substitution of Borrowing Authority E D/C S D F/P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1750

1800

1800 421200 Liquidation of Deficiency - Offsetting Collections E D/C M F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1800 422200 Unfilled Customer Orders With Advance E D/C M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1800 422200 Unfilled Customer Orders With Advance B D/C M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1800 425200 Reimbursements and Other Income Earned - Collected E D/C M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 425500 Expenditure Transfers from Trust Funds - Collected E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426000 Actual Collections of "governmental-type" Fees E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426100 Actual Collections of Business-Type Fees E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426200 Actual Collections of Loan Principal E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426300 Actual Collections of Loan Interest E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426400 Actual Collections of Rent E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced 

(-)

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Spending authority from offsetting collections applied to liquidate contract authority (-)

Adjustments:

Capital transfer of spending authority from offsetting collections to general fund (-)

Spending authority from offsetting collections permanently reduced (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Spending authority from offsetting collections, discretionary (total)

This line is calculated. Equals sum of lines 1700 through 1728.

Mandatory:

Collected
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-19 IRC Handout May 7, 2015

1800 426500 Actual Collections From Sale of Foreclosed Property E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 427100 Actual Program Fund Subsidy Collected E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 427300 Interest Collected From Treasury E D/C M X U X/K/N EG/EP/ER/TR N + -

1800 427300 Interest Collected From Treasury E D/C M X U X/K/N EP/ER D/G + -

1800 427500 Actual Collections From Liquidating Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 427600 Actual Collections From Financing Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 427700 Other Actual Collections - Federal E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1800 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C M F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1800 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C M E/F/N X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1801

1801 422100 Unfilled Customer Orders Without Advance E D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 422100 Unfilled Customer Orders Without Advance B D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1801 422500 Expenditure Transfers from Trust Funds - Receivable E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 422500 Expenditure Transfers from Trust Funds - Receivable B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1801 425100 Reimbursements and Other Income Earned - Receivable E D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 425100 Reimbursements and Other Income Earned - Receivable B D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1801 428300 Interest Receivable From Treasury E D/C M X U X/K/N EG/EP/ER/TR N + - 1

1801 428300 Interest Receivable From Treasury B D/C M X U X/K/N EG/EP/ER/TR N - + 1

1801 428300 Interest Receivable From Treasury E D/C M X U X/K/N EP/ER D/G + - 1

1801 428300 Interest Receivable From Treasury B D/C M X U X/K/N EP/ER D/G - + 1

1801 428500 Receivable From the Liquidating Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 428500 Receivable From the Liquidating Fund B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1801 428600 Receivable From the Financing Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 428600 Receivable From the Financing Fund B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1801 428700 Other Federal Receivables E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

1801 428700 Other Federal Receivables B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

1802

1802 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1802 412300

Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary 

Reduction E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1802 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X OTR/SEQ U X/K/N EG/EP/ER/TR N + - 1

1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ U X/K/N EG/EP/ER/TR N - + 1

1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M X SEQ U X/K/N ET N + - 1

1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X SEQ U X/K/N ET N - + 1

1810

1810 417000 Transfers - Current-Year Authority E C S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1810 417200 Nonallocation Transfers of Invested Balances - Payable E C M F X XXX U X/K/N EP N + - 1

1810 417200 Nonallocation Transfers of Invested Balances - Payable B C M F X XXX U X/K/N EP N - + 1

1810 417300 Nonallocation Transfers of Invested Balances - Transferred E C M F X XXX U X/K/N EP N + -

1810 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Offsetting collections (previously unavailable)

Nonexpenditure transfers:

Spending authority from offsetting collections transferred to other accounts (-)

Change in uncollected payments, Federal sources (+ or -)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-20 IRC Handout May 7, 2015

1810 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1811

1811 417000 Transfers - Current-Year Authority E D S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1811 417500 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1811 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S M F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1820

1820 415100 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1822

1822 439200 Permanent Reduction - New Budget Authority E D/C S M X OTR U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1822 439200 Permanent Reduction - New Budget Authority E D/C S M X SEQ U X/K/N EG N + -

1823

1823 438200 Temporary Reduction - New Budget Authority E D/C S M X OTR/SEQ U X/K/N EG/EP/ER/TR N + -

1823 438200 Temporary Reduction - New Budget Authority E D/C S M X SEQ U X/K/N ES/ET N + -

1823 438300 Temporary Reduction - Prior-Year Balances E D/C S M X OTR/SEQ U X/K/N EG/EP/ER/TR N + -

1824

1824 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 2

1824 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S M X U X/K/N EG/EP/ER N + - 1

1824 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S M X U X/K/N EG/EP/ER N - + 1

1825

1825 414600 Actual Repayments of Debt, Current-Year Authority E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1826

1826 413200 Substitution of Contract Authority E D/C S X U X/K/N ER N + -

1826 413500 Contract Authority Liquidated E D/C S M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1827

1827 414000 Substitution of Borrowing Authority E D/C S M F/P/T X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

1850

1900

1901

 q y y g 

authority [Lines 1100 through 1139, 1170 through 1174, 1200 through 1239, 1270 through 1273, 1300 

Adjustment for new budget authority used to liquidate deficiencies (-)

Spending authority from offsetting collections transferred from other accounts

Spending authority from offsetting collections applied to liquidate contract authority (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Spending authority from offsetting collections, mandatory (total)

This line is calculated. Equals sum of lines 1800 through 1827.

Adjustments:

Capital transfer of spending authority from offsetting collections to general fund (-)

Spending authority from offsetting collections permanently reduced (-)

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced 

(-)

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Budget authority (total)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-21 IRC Handout May 7, 2015

1930

1940

1940 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X EC/EG/EM/EP/ER/ES/ET/TR N + -

1940 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X EC/EG/EM/EP/ER/ES/ET/TR N + -

1940 445000 Unapportioned Authority E D/C D/R B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 451000 Apportionments E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 461000 Allotments - Realized Resources E D/C D/R A U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1940 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X EC/EG/EM/EP/ER/ES/ET/TR D/G/N + -

1941

1941 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

1941 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

1941 445000 Unapportioned Authority E D/C D/R B/P/X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 451000 Apportionments E D/C D/R A/S U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 461000 Allotments - Realized Resources E D/C D/R A/S U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S B/P/X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund E D/C D E U N EG/EP N - +

1941 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1941 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

1950

1950 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M X U/E X/K/N ES/ET N - +

1950 435600 Cancellation of Appropriation From Invested Balances E D/C D/M X U/E X/K/N ES/ET N - +

1950 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E D/C D/M X U/E X/K/N ES/ET N - +

1951

1951 442000 Unapportioned Authority - Pending Rescission E D/C D/R U X ES/ET N - +

1951 443000 Unapportioned Authority - OMB Deferral E D/C D/R U X ES/ET N - +

1951 445000 Unapportioned Authority E D/C D/R B/P/X U X ES/ET D/G/N - +

1951 451000 Apportionments E D/C D/R A/S U X ES/ET D/G/N - +

1951 461000 Allotments - Realized Resources E D/C D/R A/S U X ES/ET D/G/N - +

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Total budgetary resources available

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority, 

and line 1901 (Lines 1000 through 1031, 1100 through 1139, 1170 through 1174, 1200 through 1239, 

1270 through 1273, 1300 through 1320, 1400 through 1422, 1500 through 1522, 1600 through 1622, 

1700 through 1728, 1800 through 1827, and 1901).

Memorandum (non-add) entries:

All accounts:

Unobligated balance expiring (-)

Unexpired unobligated balance, end of year

Special and non-revolving trust funds only:

Other balances withdrawn and returned to unappropriated receipts

Unobligated balance expiring
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-22 IRC Handout May 7, 2015

1951 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S B/P/X U X ES/ET D/G/N - +

1951 463000 Funds Not Available for Commitment/Obligation E D/C D/R A/B/E U X ES/ET D/G/N - +

1951 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S U X ES/ET D/G/N - +

1951 472000 Commitments - Programs Exempt From Apportionment E D/C D/R A/S U X ES/ET D/G/N - +

1952

1952 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C B/P D/M F X SEQ/XXX E K/N ES/ET N + -

1952 412700 Amounts Appropriated From Specific Invested TAFS - Payable B D/C D/M F X SEQ/XXX E K/N ES/ET N + -

1952 417100 Nonallocation Transfers of Invested Balances - Receivable B D/C D/M F X SEQ/XXX E K/N ES/ET N + -

1952 420100 Total Actual Resources - Collected B D/C E K/N ES/ET N + -

1952 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X E K/N ES/ET N + -

1952 422200 Unfilled Customer Orders With Advance B D/C D/M E/F/N X E K/N ES/ET N + -

1952 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X E K/N ES/ET N + -

1952 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X E K/N ES/ET N + -

1952 428700 Other Federal Receivables B D/C D/M X E K/N ES/ET N + -

1952 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N ES/ET N + -

1952 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N ES/ET N + -

1952 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N ES/ET N + -

1953

1953 465000 Allotments - Expired Authority E D/C D/R A/B/E B/P/X E K/N ES/ET D/G/N - +

1954

1954 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D/M X E K ES/ET N - +

1954 435600 Cancellation of Appropriation From Invested Balances E D/C D/M X E K ES/ET N - +

1954 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E D/C D/M X E K ES/ET N - +

1955

1955 435000 Canceled Authority E D/C D/M X U/E X/K/N ES/ET N - +

1955 435100 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E D/C D/M X U/E X/K/N ES/ET N - +

3000

3000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001

3001 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Expired unobligated balance, start of year

Expired unobligated balance, end of year

Unobligated balance canceling

Other balances withdrawn and returned to general fund

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-23 IRC Handout May 7, 2015

3010

3010 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3010 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U X/K/N EP/ER D/G + -

3010 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

3010 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3010 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

3010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N - + 1

3010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N + - 1

3010 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

3011

3011 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3011 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3011 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3011 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3011 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3011 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3020

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G + - 1

3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U X/K/N EP/ER D/G - + 1

3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G + -

3020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

3020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G + -

3020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N + - 1

3020 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U X/K/N EG/ER N - + 1

3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U/E X/K/N EP/ER D/G + -

3030

Obligations incurred, expired accounts

Outlays (gross) (-)

Unpaid obligations transferred to other accounts (-)

Obligations incurred, unexpired accounts
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-24 IRC Handout May 7, 2015

3030 483100 Undelivered Orders - Obligations Transferred, Unpaid E D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3030 493100 Delivered Orders - Obligations Transferred, Unpaid E D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3031

3031 483100 Undelivered Orders - Obligations Transferred, Unpaid E C F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3031 493100 Delivered Orders - Obligations Transferred, Unpaid E C F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3040

3040 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3040 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3041

3041 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3041 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

3050

3050 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E D/C B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E D/C B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060

3060 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 428300 Interest Receivable From Treasury B D/C D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 428500 Receivable From the Liquidating Fund B D/C D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 428600 Receivable From the Financing Fund B D/C D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3060 428700 Other Federal Receivables B D/C D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061

3061 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F B/P U/E X/K/N ET N - +

3061 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 423000 Unfilled Customer Orders Without Advance - Transferred E D/C D/M E/F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D/M F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D/C D/M E/F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 423400 Other Federal Receivables - Transferred E D/C D/M F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 428300 Interest Receivable From Treasury E D/C D/M B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 428500 Receivable From the Liquidating Fund E D/C D/M B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

Unpaid obligations, end of year

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -)

Unpaid obligations transferred from other accounts

Recoveries of prior year unpaid obligations, unexpired accounts (-)

Recoveries of prior year unpaid obligations, expired accounts (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-25 IRC Handout May 7, 2015

3061 428600 Receivable From the Financing Fund E D/C D/M B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3061 428700 Other Federal Receivables E D/C D/M B/P U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3070

3070 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 428300 Interest Receivable From Treasury E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 428300 Interest Receivable From Treasury B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 428500 Receivable From the Liquidating Fund E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 428500 Receivable From the Liquidating Fund B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 428600 Receivable From the Financing Fund E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 428600 Receivable From the Financing Fund B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3070 428700 Other Federal Receivables E D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

3070 428700 Other Federal Receivables B D/C D/M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

3071

3071 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 422100 Unfilled Customer Orders Without Advance B D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 425100 Reimbursements and Other Income Earned - Receivable B D/C D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 428300 Interest Receivable From Treasury E D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 428300 Interest Receivable From Treasury B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 428500 Receivable From the Liquidating Fund E D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 428500 Receivable From the Liquidating Fund B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 428600 Receivable From the Financing Fund E D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 428600 Receivable From the Financing Fund B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3071 428700 Other Federal Receivables E D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

3071 428700 Other Federal Receivables B D/C D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

3080

3080 419900 Transfer of Expired Expenditure Transfers - Receivable E C F X U/E X/K/N ET N - +

3080 423000 Unfilled Customer Orders Without Advance - Transferred E C D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3080 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E C D/M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3080 423300 Reimbursements and Other Income Earned - Receivable - Transferred E C D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3080 423400 Other Federal Receivables - Transferred E C D/M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3081

3081 419900 Transfer of Expired Expenditure Transfers - Receivable E D F X U/E X/K/N ET N - +

3081 423000 Unfilled Customer Orders Without Advance - Transferred E D D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3081 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D D/M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3081 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D D/M E/F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3081 423400 Other Federal Receivables - Transferred E D D/M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090

3090 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C F B/P/X U/E X/K/N ET N - +

Uncollected pymts, Fed sources transferred to other accounts

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Uncollected pymts, Fed sources transferred from other accounts (-)

Uncollected pymts, Fed sources, end of year (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-26 IRC Handout May 7, 2015

3090 422100 Unfilled Customer Orders Without Advance E D/C D/M E/F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D/M B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 423000 Unfilled Customer Orders Without Advance - Transferred E D/C D/M E/F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D/M F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 423300 Reimbursements and Other Income Earned - Receivable - Transferred E D/C D/M E/F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 423400 Other Federal Receivables - Transferred E D/C D/M F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 425100 Reimbursements and Other Income Earned - Receivable E D/C D/M E/F B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 428300 Interest Receivable From Treasury E D/C D/M B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 428500 Receivable From the Liquidating Fund E D/C D/M B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 428600 Receivable From the Financing Fund E D/C D/M B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3090 428700 Other Federal Receivables E D/C D/M B/P/X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

3100

3200

4000

4010

4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D NEW X U X/K/N EG/ER N - + 1

4010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D NEW X U X/K/N EG/ER N + - 1

4011

4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4011 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D BAL X U X/K/N EG/ER N - + 1

4011 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D BAL X U X/K/N EG/ER N + - 1

4011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

Memorandum (non-add) entries:

Obligated balance, start of year (+ or -)

This line is calculated. Equals the sum of lines 3000, 3001, 3060, and 3061.

Obligated balance, end of year (+ or -)

Budget authority, gross

This line is calculated. Equals the sum of detailed obligated balance lines 3000, 3001, 3010, 3011, 3020, 

3030, 3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080, and 3081. Also equals sum of lines 3050 and 

3090.

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1139, 

1170 through 1174, 1300 through 1320, 1500 through 1522, and 1700 through 1728].

Outlays from new discretionary authority

Outlays from discretionary balances
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-27 IRC Handout May 7, 2015

4020

4030

4030 421200 Liquidation of Deficiency - Offsetting Collections E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 422200 Unfilled Customer Orders With Advance E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4030 422200 Unfilled Customer Orders With Advance B D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4030 425200 Reimbursements and Other Income Earned - Collected E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 425500 Expenditure Transfers from Trust Funds - Collected E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 427100 Actual Program Fund Subsidy Collected E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 427500 Actual Collections From Liquidating Fund E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 427600 Actual Collections From Financing Fund E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 427700 Other Actual Collections - Federal E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4030 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C D F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4031

4031 427300 Interest Collected From Treasury E D/C D X U X/K/N EG/EP/ER/TR N - +

4031 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D X U X/K/N EP/ER/TR N - +

4033

4033 421200 Liquidation of Deficiency - Offsetting Collections E D/C D N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 422200 Unfilled Customer Orders With Advance E D/C D E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4033 422200 Unfilled Customer Orders With Advance B D/C D E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4033 425200 Reimbursements and Other Income Earned - Collected E D/C D E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426100 Actual Collections of Business-Type Fees E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426200 Actual Collections of Loan Principal E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426300 Actual Collections of Loan Interest E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426400 Actual Collections of Rent E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426500 Actual Collections From Sale of Foreclosed Property E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4033 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C D N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C D E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4034

4034 421200 Liquidation of Deficiency - Offsetting Collections E D/C D E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4034 426000 Actual Collections of "governmental-type" Fees E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4034 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4040 Offsets against gross budget authority and outlays (total) (-)

Outlays, gross (total)

This line is calculated. Equals sum of lines 4010 through 4011.

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

Federal sources (-)

Interest on Federal securities (-)

Non-Federal sources (-)

Offsetting governmental collections (-)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-28 IRC Handout May 7, 2015

4050

4050 422100 Unfilled Customer Orders Without Advance E D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 422100 Unfilled Customer Orders Without Advance B D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 422500 Expenditure Transfers from Trust Funds - Receivable E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 422500 Expenditure Transfers from Trust Funds - Receivable B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 425100 Reimbursements and Other Income Earned - Receivable E D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 425100 Reimbursements and Other Income Earned - Receivable B D/C D E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 428300 Interest Receivable From Treasury E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 428300 Interest Receivable From Treasury B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 428500 Receivable From the Liquidating Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 428500 Receivable From the Liquidating Fund B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 428600 Receivable From the Financing Fund E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 428600 Receivable From the Financing Fund B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4050 428700 Other Federal Receivables E D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4050 428700 Other Federal Receivables B D/C D X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4052

4052 421200 Liquidation of Deficiency - Offsetting Collections E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 422200 Unfilled Customer Orders With Advance E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4052 422200 Unfilled Customer Orders With Advance B D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4052 425200 Reimbursements and Other Income Earned - Collected E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 425500 Expenditure Transfers from Trust Funds - Collected E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426000 Actual Collections of "governmental-type" Fees E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426100 Actual Collections of Business-Type Fees E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426200 Actual Collections of Loan Principal E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426300 Actual Collections of Loan Interest E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426400 Actual Collections of Rent E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426500 Actual Collections From Sale of Foreclosed Property E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 427100 Actual Program Fund Subsidy Collected E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 427500 Actual Collections From Liquidating Fund E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 427600 Actual Collections From Financing Fund E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 427700 Other Actual Collections - Federal E D/C D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C D F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4052 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4060

4070

This line is calculated. Equals the sum of lines 4030 through 4034.

Additional offsets against gross budget authority only:

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Offsetting collections credited to expired accounts

Additional offsets against budget authority only (total)

This line is calculated. Equals sum of lines 4050 and 4052.

Budget authority, net (discretionary)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-29 IRC Handout May 7, 2015

4080

4090

4100

4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4100 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M NEW X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4100 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U X/K/N EG/ER N - + 1

4100 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U X/K/N EG/ER N + - 1

4101

4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4101 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4110

4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - + 1

4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M X U X/K/N EP/ER D/G + - 1

4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

4110 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4110 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

4110 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U X/K/N EG/ER N - + 1

4110 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U X/K/N EG/ER N + - 1

4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U X/K/N EP/ER D/G - +

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on 

lines 4030 through 4034 and on lines 4050 and 4052.

Outlays, net (discretionary)

This line is calculated. Equals lines 4010 through 4011 plus the amounts on lines 4030 through 4034.

Mandatory:

Gross budget authority and outlays:

Budget authority, gross

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1239, 1270 

through 1273, 1400 through 1422, 1600 through 1622, and 1800 through 1827].

Outlays from new mandatory authority

Outlays from mandatory balances

Outlays, gross (total)

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-30 IRC Handout May 7, 2015

4120

4120 421200 Liquidation of Deficiency - Offsetting Collections E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4120 422200 Unfilled Customer Orders With Advance E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4120 422200 Unfilled Customer Orders With Advance B D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4120 425200 Reimbursements and Other Income Earned - Collected E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 425500 Expenditure Transfers from Trust Funds - Collected E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 427100 Actual Program Fund Subsidy Collected E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 427500 Actual Collections From Liquidating Fund E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 427600 Actual Collections From Financing Fund E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 427700 Other Actual Collections - Federal E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4120 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C M F X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4121

4121 427300 Interest Collected From Treasury E D/C M X U X/K/N EG/EP/ER/TR N - +

4121 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C M X U X/K/N EP/ER/TR N - +

4122

4122 427300 Interest Collected From Treasury E D/C M X U X/K/N EP/ER D/G - +

4123

4123 421200 Liquidation of Deficiency - Offsetting Collections E D/C M N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4123 422200 Unfilled Customer Orders With Advance E D/C M E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4123 422200 Unfilled Customer Orders With Advance B D/C M E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4123 425200 Reimbursements and Other Income Earned - Collected E D/C M E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C M E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426100 Actual Collections of Business-Type Fees E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426200 Actual Collections of Loan Principal E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426300 Actual Collections of Loan Interest E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426400 Actual Collections of Rent E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426500 Actual Collections From Sale of Foreclosed Property E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C M N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4123 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C M E/N X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4124

4124 421200 Liquidation of Deficiency - Offsetting Collections E D/C M E X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

4124 426000 Actual Collections of "governmental-type" Fees E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4124 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - +

4130

Interest on uninvested funds (-)

Non-Federal sources (-)

Offsetting governmental collections (-)

Federal sources (-)

Interest on Federal securities (-)

Offsets against gross budget authority and outlays (total) (-)

This line is calculated. Equals the sum of lines 4120 through 4124.

Additional offsets against gross budget authority only:
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-31 IRC Handout May 7, 2015

4140

4140 422100 Unfilled Customer Orders Without Advance E D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 422100 Unfilled Customer Orders Without Advance B D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 422500 Expenditure Transfers from Trust Funds - Receivable E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 422500 Expenditure Transfers from Trust Funds - Receivable B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 425100 Reimbursements and Other Income Earned - Receivable E D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 425100 Reimbursements and Other Income Earned - Receivable B D/C M E/F X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 428300 Interest Receivable From Treasury E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 428300 Interest Receivable From Treasury B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 428500 Receivable From the Liquidating Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 428500 Receivable From the Liquidating Fund B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 428600 Receivable From the Financing Fund E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 428600 Receivable From the Financing Fund B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4140 428700 Other Federal Receivables E D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N - + 1

4140 428700 Other Federal Receivables B D/C M X U X/K/N EC/EG/EM/EP/ER/ES/ET/TR D/G/N + - 1

4142

4142 421200 Liquidation of Deficiency - Offsetting Collections E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 422200 Unfilled Customer Orders With Advance E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

4142 422200 Unfilled Customer Orders With Advance B D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

4142 425200 Reimbursements and Other Income Earned - Collected E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 425500 Expenditure Transfers from Trust Funds - Collected E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426000 Actual Collections of "governmental-type" Fees E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426100 Actual Collections of Business-Type Fees E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426200 Actual Collections of Loan Principal E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426300 Actual Collections of Loan Interest E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426400 Actual Collections of Rent E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426500 Actual Collections From Sale of Foreclosed Property E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 426700 Other Actual "governmental-type" Collections From Non-Federal Sources E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 427100 Actual Program Fund Subsidy Collected E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 427500 Actual Collections From Liquidating Fund E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 427600 Actual Collections From Financing Fund E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 427700 Other Actual Collections - Federal E D/C M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 487200

Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected E D/C M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4142 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D/C M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

4150

4160

4170

This line is calculated. Equals sum of lines 4140 and 4142.

Budget authority, net (mandatory)

This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on 

lines 4120 through 4124 and on lines 4140 and 4142.

Outlays, net (mandatory)

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Offsetting collections credited to expired accounts

Additional offsets against budget authority only (total)
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-32 IRC Handout May 7, 2015

4180

4190

5000

5000 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service B D/C F/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5000 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities B D/C F U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5000 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service B D/C F U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5001

5001 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service E D/C F/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5001 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E D/C F U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5001 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service E D/C F U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5010

5010 161800 Market Adjustment - Investments B D/C E/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5010 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities B D/C E/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5010 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities B D/C N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/

US/UT N + -

5010 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities B D/C N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/

US/UT N + -

5011

5011 161800 Market Adjustment - Investments E D/C E/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5011 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities E D/C E/N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/

UT N + -

5011 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities E D/C N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/

US/UT N + -

5011 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities E D/C N U X/K/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/

US/UT N + -

Budget authority, net (total)

This line is calculated. Equals sum of lines 4070 and 4160.

This line is calculated. Equals line 4110 plus the amounts on lines 4120 through 4124.

Budget authority and outlays, net (total)

Outlays, net (total)

This line is calculated. Equals sum of lines 4080 and 4170.

MEMORANDUM (NON-ADD) ENTRIES:

Investments in Federal securities

Total investments, SOY: Federal securities: Par value

Total investments, EOY: Federal securities: Par value

Investments in non-Federal securities:

Total investments, SOY: non-Federal securities: Market value

Total investments, EOY: non-Federal securities: Market value
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-33 IRC Handout May 7, 2015

5050

5051

5052

5053

5054

5055

5061

5080

5080 251000 Principal Payable to the Bureau of the Fiscal Service B D/C F U X/K/N ES/ET N + -

5080 259000 Other Debt B D/C F/G U X/K/N ES/ET N + -

5081

5081 251000 Principal Payable to the Bureau of the Fiscal Service E D/C F U X/K/N ES/ET N + -

5081 259000 Other Debt E D/C F/G U X/K/N ES/ET N + -

5082

5082 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C B D/M F X SEQ/XXX U X/K/N ES/ET N - +

5082 414500 Borrowing Authority Converted to Cash E D/C F/P/T X U X/K/N ES/ET N + -

5090

5090 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P U X/K/N EG/EP/ER N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U X/K/N EP/ER N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ U X/K/N ET N - +

Outstanding debt, EOY (-)

Contract authority:

Unobligated balance, SOY: Contract authority

This line is not required to be supported by the USSGL.

Unobligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Obligated balance, SOY: Contract authority

This line is not required to be supported by the USSGL.

Obligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Fund balance in excess of liquidating requirements, SOY: Contract authority

This line is not required to be supported by the USSGL.

Fund balance in excess of liquidating requirements, EOY: Contract authority

This line is not required to be supported by the USSGL.

Limitation on obligations (Transportation trust funds)

This line is not required to be supported by the USSGL.

Outstanding debt (special and non-revolving trust funds only):

Outstanding debt, SOY (-)

Borrowing (-)

Unavailable unobligated balances:

Unexpired unavailable balance, SOY: Offsetting collections
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-34 IRC Handout May 7, 2015

5090 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U X/K/N EG/EP/ER/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ U X/K/N EP/ER N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ U X/K/N EP/ER N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ U X/K/N ET N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ U X/K/N ET N - +

5090 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D/M X U X/K/N EG/EP/ER N - +

5090 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P U X/K/N EG/EP/ER N - +

5091

5091 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P/X U X EG/EP/ER N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X ATB/OTR/SEQ U X EG/TR N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X OTR/SEQ U X EP/ER N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X SEQ U X ET N + -

5091 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P/X OTR/SEQ U X EG/EP/ER/TR N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U X EG/TR N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U X EP/ER N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U X ET N + -

5091 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X U X EG/EP/ER N + -

5092

5092 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P/X U K/N EG/EP/ER N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X ATB/OTR/SEQ U K/N EG/TR N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X OTR/SEQ U K/N EP/ER N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X SEQ U K/N ET N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S M X SEQ U N ES N - +

5092 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P/X OTR/SEQ U K/N EG/EP/ER/TR N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U K/N EG/TR N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U K/N EP/ER N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U K/N ET N - +

5092 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X U K/N EG/EP/ER N - +

5093

5093 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P E K/N EG N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K/N EP/ER N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K/N ET N - +

5093 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K/N EG/EP/ER/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ E K/N EG/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ E K/N EP/ER N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ E K/N EP/ER N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ E K/N ET N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ E K/N ET N - +

5093 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D/M X E K/N EG N - +

Equals the amount on line 5090 minus the sum of the amounts on lines 1702, 1723, 1725, 1802, 1823, 

1824, and 5091.

Expired unavailable balance, SOY: Offsetting collections

Expiring unavailable balance: Offsetting collections (-)

Unexpired unavailable balance, EOY: Offsetting collections
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-35 IRC Handout May 7, 2015

5093 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P E K/N EG N - +

5094

5094 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P E K EG N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K EG/TR N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K EP/ER N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K ET N + -

5094 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K EG/EP/ER/TR N + -

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ E K EG/TR N + -

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E K EP/ER N + -

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E K ET N + -

5094 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X E K EG N + -

5095

5095 415800

Authority Made Available From Offsetting Collection Balances Previously Precluded From 

Obligation E D/C D/M P E N EG N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E N EG/TR N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E N EP/ER N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E N ET N - +

5095 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E N EG/EP/ER/TR N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ E N EG/TR N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E N EP/ER N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E N ET N - +

5095 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X E N EG N - +

5096

5096 438200 Temporary Reduction - New Budget Authority E D/C P D/M P SEQ U X/K/N EP/ER N - +

5096 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D/M X SEQ U X/K/N EP/ER N - +

5096 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P SEQ U X/K/N EP/ER N - +

5097

5097 438200 Temporary Reduction - New Budget Authority E D/C P D/M P/X SEQ U X EP/ER N + -

5097 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P/X SEQ U X EP/ER N + -

5098

5098 438200 Temporary Reduction - New Budget Authority E D/C P D/M P/X SEQ U K/N EP/ER N - +

5098 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P/X SEQ U K/N EP/ER N - +

5099

5099 438200 Temporary Reduction - New Budget Authority E D/C C D/M P SEQ U K/N ES/ET N - +

5099 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C D/M X SEQ U K/N ES/ET N - +

5099 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P SEQ U K/N ES/ET N - +

5100

5100 438200 Temporary Reduction - New Budget Authority E D/C C D/M P/X SEQ U K/N ES/ET N - +

5100 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P/X SEQ U K/N ES/ET N - +

Unexpired unavailable balance, SOY: Appropriations

Canceling unavailable balance: Offsetting collections (-)

Expired unavailable balance, EOY: Offsetting collections

Equals the amount on line 5096 minus the sum of the amounts on lines 1102, 1132, 1203, 1232, and 

5097 for revolving funds only.

Unexpired unavailable balance, SOY: Contract authority

Equals the amount on line 5093 minus the amount on line 5094

Expiring unavailable balance: Appropriations (-)

Unexpired unavailable balance, EOY: Appropriations

Unexpired unavailable balance, EOY: Contract authority
Part 1

Supplement

Fiscal Year 2015 Reporting

Section V

T/L S2 15-01 Draft PF V-36 IRC Handout May 7, 2015

5101

5101 438200 Temporary Reduction - New Budget Authority E D/C B D/M F/P/T P SEQ U K/N EP/ER/ES/ET N - +

5101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B D/M F/P/T X SEQ U K/N EP/ER/ES/ET N - +

5101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B D/M F/P/T P SEQ U K/N EP/ER/ES/ET N - +

5102

5102 438200 Temporary Reduction - New Budget Authority E D/C B D/M F/P/T P/X SEQ U K/N EP/ER/ES/ET N - +

5102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B D/M F/P/T P/X SEQ U K/N EP/ER/ES/ET N - +

5200

5201

7000

7010

7012

7020

Equals the amount on line 5099 minus the sum of the amounts on lines 1603 and 1621.

Unexpired unavailable balance, SOY: Borrowing authority

Unexpired unavailable balance, EOY: Borrowing authority

Equals the amount on line 5096 minus the sum of the amounts on lines 1400 (i.e., only previously 

sequestered amount) and 1421.

Discretionary mandated transfers:

Discretionary mandated transfer to other accounts (-)

This line is not required to be supported by the USSGL.

Discretionary mandated transfer from other accounts

This line is not required to be supported by the USSGL.

Unfunded deficiency, end of year (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

UNFUNDED DEFICIENCIES

Unfunded deficiency, start of year (-)

New deficiency (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

New budget authority used to liquidate deficiencies

This line is not required to be supported by the USSGL at this time, but will be required in the future.